Analisis perlakuan, penghitungan, dan pelaporan pajak penghasilan ekspatriat sebagai wajib pajak dalam negeri Indonesia = Analysis of income tax treatment, calculation, and filing tax of expatriate as Indonesian tax resident / Nita Mawarika Saragi Napitu
| Main Authors: | Nita Mawarika Saragi Napitu, author, Add author: Rini Yulius, supervisor, Add author: Darminto, examiner, Add author: Aria Farah Mita, examiner |
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| Format: | Bachelors Doctoral |
| Terbitan: |
, 2015
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| Subjects: | |
| Online Access: |
https://lib.ui.ac.id/detail?id=20416241 |
Daftar Isi:
- [<b>ABSTRAK</b><br> Laporan ini menjabarkan mengenai perlakuan, penghitungan dan pelaporan pajak penghasilan ekspatriat sebagai wajib pajak dalam negeri yang memperoleh penghasilan dari Indonesia. Pada tahun pajak yang berjalan, yaitu Tahun Pajak 2014, pasangan ekspatriat (istri) juga bekerja dan menerima penghasilan dari satu pemberi kerja serta diberikan NPWP baru yang mengakibatkan pelaporan pajak penghasilan antara suami dan istri dilakukan secara terpisah dengan status perpajakan MT. Namun melalui pengamatan lebih lanjut, pasangan ekspatriat ini memiliki alternatif lain dalam perlakuan, penghitungan, dan pelaporan pajak penghasilan mereka yang secara tidak langsung lebih memudahkan dan menghemat usaha, uang dan waktu. <hr> <b>ABSTRACT</b><br> His report explains about expatriate's individual income tax treatment, calculation and filing tax as Indonesian tax resident who get monthly income from Indonesia. In the current tax year, which is Tax Year 2014, spouse of this expatriate (wife) works and receives regular income from one employer and accepted new tax identification number that leads to separate tax filing between husband and wife with filing status as "MT". After a further observation, the expatriate can do another alternative income tax treatment, calculation and filing tax which is easier, spend less effort, time and money., his report explains about expatriate's individual income tax treatment, calculation and filing tax as Indonesian tax resident who get monthly income from Indonesia. In the current tax year, which is Tax Year 2014, spouse of this expatriate (wife) works and receives regular income from one employer and accepted new tax identification number that leads to separate tax filing between husband and wife with filing status as "MT". After a further observation, the expatriate can do another alternative income tax treatment, calculation and filing tax which is easier, spend less effort, time and money.]